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NY F85450

April 19, 2000

CLA-2-84:RR:NC:1:103 F85450


TARIFF NO.: 8479.89.9797; 8441.80.0000; 8428.33.0000; 8428.90.0090; 8422.40.9080; 8422.30.9020; 8537.10.9060

Mr. Saul L. Sherman
Attorney at Law
PO Box 820
Water Mill, NY 11976-0820

RE: The tariff classification of vinyl flooring packaging machinery from Germany

Dear Mr. Sherman:

In your letter dated March 31, 2000 on behalf of Armstrong World Industries, Inc. you requested a tariff classification ruling.

Your client will import, in multiple shipments, a line of machinery for cutting, winding and packaging vinyl flooring. You submitted a detailed engineering drawing of the complete line, color coded to indicate the components which will be imported in each of the shipments. The line will be used to convert large rolls of vinyl flooring, measuring over 12 feet in width, over 6 feet in diameter, and weighing up to 12,800 pounds, into smaller rolls. These smaller rolls, which will be either 6 feet or 12 feet in width and weigh from 200 to 1000 pounds, will then be shipped to flooring distributors for retail sale. The complete line will consist of various machines which will unwind the large parent rolls, slit the flooring lengthwise (when the 6 foot width is required), cut the flooring to length, and rewind the cut material onto paperboard cores. Additional imported machinery will then wrap and label the resulting smaller rolls, and place end caps into the ends of the roll cores. The line will also include equipment for aligning the flooring and trimming its edges, maintaining proper tension on the material as it passes through the various machines, storing it temporarily on accumulator conveyors, detecting and removing or replacing defects in the flooring, and delivering the wrapped rolls to a loading dock.

In Ruling Letters NY E86026 dated Aug. 31, 1999, NY E87164 dated Sept. 28, 1999, NY F82506 dated Feb. 23, 2000, and NY F83479 dated Mar. 15, 2000 we provided you with the tariff classification of various articles which comprised the first four importations of this machinery line. Your current letter provides information on the fifth shipment, referred to as shipment 2d by your client. The units imported in this shipment will be used to complete the packaging of the cut rolls of vinyl flooring (the Armstrong equipment number is shown in parentheses). Wrapping paper is dispensed (47) and then measured, cut and glued (48). After undergoing wrapping with this paper, the six and twelve foot rolls are transferred by belt conveyors (50, 51, 56, 57, 60, 62, 64) to a crimper (52) which, together with compression units (58, 61), stuff the ends of the wrapping paper into the hollow ends of the vinyl rolls. End caps and discs are conveyed (54) and placed (55) into the roll ends for protection, and an additional cardboard edge protector is applied (63) to the six foot rolls (as these are stood on end for transport). As the rolls are moved through these units, computerized laser printers (53, 59, 65) produce and affix labels containing details of the content of each roll to their sides and end. A roller conveyor ending in a hinged elevator section (66) then raises one end of the six foot rolls to stand them upright. This shipment will also contain a programmable logic controller connected to a drive mechanism for controlling the back end of the entire system. The PLC (69) directs the automated operations of the mechanical controls in the drive system (68), which in turn control the operations of this portion of the line. The PLC incorporates a memory module containing RAM chips which will be used to store application software.

In your letter of Feb. 17, 2000 you advised us that the paper dispenser machine (47) was to be imported together with the wrapper machine. However, while the wrapper was imported in shipment 2c, the paper dispenser was not shipped with it. Instead, it will be imported (without the wrapper machine) in the current shipment. In view of this, the paper dispenser is cannot be classified as a functional unit with the wrapper, as was determined in Ruling Letter NY F83479. The applicable subheading for the paper dispenser machine (47), imported separately, will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the measuring, cutting, and gluing machine (48) will be 8441.80.0000, HTS, which provides for machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds: other machinery. The rate of duty will be free.

The applicable subheading for the various belt conveyors (50, 51, 54, 56, 57, 60, 62, 64) will be 8428.33.0000, HTS, which provides for other lifting, handling, loading or unloading machinery: other continuous-action elevators and conveyors, for goods or materials: other, belt type. The rate of duty will be free.

The applicable subheading for the roller conveyor and elevating mechanism (66) will be 8428.90.0090, HTS, which provides for other lifting, handling, loading or unloading machinery: other machinery: other: other. The rate of duty will again be free.

The applicable subheading for the crimper (52), compression units (58, 61), end cap and disc placer (55), and edge protector applicator machine (63), all of which contribute to the packaging of the rolls, will be 8422.40.9080, HTS, which provides for other packing or wrapping machinery: other: other. The rate of duty will be free.

The applicable subheading for the laser printer/labelers (53, 59, 65) will be 8422.30.9020, HTS, which provides for machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers: other: labeling machines. The rate of duty will be free.

Finally, the applicable subheading for the PLC (69) together with the drives (68) will be 8537.10.9060, HTS, which provides for boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity.for a voltage not exceeding 1000 V: other: programmable controllers. The rate of duty will be 2.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Horowitz at 212-637-7027.


Robert B. Swierupski

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